Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 376 - Films generally (tax offsets for Australian production expenditure)  

Subdivision 376-B - Tax offsets for Australian expenditure in making a film  

Refundable tax offset for Australian expenditure in making an Australian film (producer offset)

SECTION 376-70   Determination of content of film  

376-70(1)  
In determining for the purposes of section 376-65 (certificate for the producer offset) whether a * film has a significant Australian content, the * film authority must have regard to the following:


(a) the subject matter of the film;


(b) the place where the film was made;


(c) the nationalities and places of residence of the persons who took part in the * making of the film;


(d) the details of the * production expenditure incurred in respect of the film;


(e) any other matters that the film authority considers to be relevant.

376-70(2)  
In determining for the purposes of section 376-65 (certificate for the producer offset) whether a * film that is a series has a new creative concept, the * film authority must have regard to the following:


(a) the title of the series;


(b) whether the series has substantially different characters, settings, production locations and individuals involved in the * making of the series than any other series;


(c) any other matters that the film authority considers to be relevant.


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